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Review GST Appeal Filed After Condonable Period Due to Accountant’s Illness: HC directs Department

Case Law Details

TaxGuru Citation
2024 taxguru.in 4566
Case Name
Chandrasekaran Anand, Proprietor of Sree Arunachalam Textiles Vs Office of Deputy Commissioner (ST) (Madras High Court)
Date of Judgement/Order
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Chandrasekaran Anand, Proprietor of Sree Arunachalam Textiles Vs Office of Deputy Commissioner (ST) (Madras High Court)

Summary: In the case of Chandrasekaran Anand v. Deputy Commissioner (ST) [Writ Petition No. 13487 of 2024], the Madras High Court addressed a writ petition challenging an appellate order that dismissed an appeal due to its late filing. The appeal was filed after the condonable period ended, but the petitioner, Mr. Chandrasekaran Anand, argued that the delay was caused by his accountant’s hospitalization. The court found merit in the petitioner’s claim and decided to allow the appeal on its merits, instructing the respondent to consider it without regard to the limitation issue. This decision aligns with previous cases where courts have considered principles of natural justice over strict adherence to procedural timelines. This ruling contrasts with other high court decisions, such as those from the Kerala and Allahabad High Courts, which upheld the rejection of time-barred appeals under similar circumstances.

The Hon’ble Madras High Court in the case of Chandrasekaran Anand v. Deputy Commissioner (ST) [Writ Petition No. 13487 of 2024 dated June 11, 2024], has allowed the writ petition filed against the order dismissing the appeal filed beyond the condonable period due to Accountant illness and thereby, directed the Appellant to consider the appeal filed on merits without going into the question of limitation.

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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,898

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